TITLE	[Violation of the Customs Act]Supreme Court Decision 2004Do8786 Delivered on March 25, 2005 [full Text]
Summary
In a case where commercial goods are brought in for the purpose of sales and undergo a customs clearance procedure as exempt from customs duties through a simplified import declaration procedure by submitting a simplified customs declaration form, whether such an act constitute a crime of import without declaration under the Customs Act (affirmative), and if such commercial goods are acquired with the knowledge of such circumstance, whether it constitutes a crime of acquisition of smuggled goods under the Customs Act (affirmative)

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